SB290 Alabama 2019 Session

Summary

Primary Sponsor

Garlan GudgerSenator

Republican

Session

Regular Session 2019

Title

Taxation, inspection fees, penalties, transfer distribution responsibilities from State Treasurer to the Dept. of Revenue

Summary

SB 290 would shift the responsibility for distributing multiple motor fuel and related tax revenues from the State Treasurer to the Department of Revenue, starting October 1, 2021.

What This Bill Does

Starting October 1, 2021, the Department of Revenue will handle allocations, disbursements, and distributions for the motor fuel excise tax, the lubricating oil tax, taxes and fees under the International Fuel Tax Agreement, the highway gas tax and supplemental excise taxes, and the diesel excise tax. This changes who is responsible for distributing these revenues; the State Treasurer will no longer perform these distributions. The act becomes effective immediately after passage and approval by the Governor, or otherwise becomes law.

Who It Affects

• State Treasurer — loses authority to make the specified tax and fee distributions starting Oct. 1, 2021.
• Department of Revenue — gains authority to make the specified tax and fee distributions starting Oct. 1, 2021.

Key Provisions

• Commences Oct. 1, 2021: all allocations, disbursements, and distributions for the motor fuel excise tax, lubricating oil tax, motor fuel taxes and fees under the International Fuel Tax Agreement, highway gas tax and supplemental excise taxes, and diesel excise tax shall be made by the Department of Revenue rather than the State Treasurer.
• Section 2: the act becomes effective immediately upon passage and approval by the Governor or law.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation